9911796707
TMI Blog2023 (3) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... ment. It is not disputed that such running bills are not genuine, or payment to the service provider/contractor have not been made as per the running bills, after adjustment of various if any like Income Tax at source, Vat at source, security deposit, etc. It is further found that this is a case of failure to exercise jurisdiction by the court below in verifying the genuineness of the transaction and allowing the credit accordingly, wherein in Rule 9(2) of CCR read with proviso it has been prescribed that-where a document does not contain all the particulars but contains substantial particulars, inter alia details of service tax payable, description of service etc. The assessing officer on being satisfied that the goods on services cove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the proper documents as prescribed under Rule 9(1) of CCR, during the period April 2015 to March 2017. The credit, it appeared was taken on the basis of running account bills prepared by the staff of the appellant (service receiver) containing measurement of work and amount to be paid to the Contractor (service provider). It appeared, these bills do not contain the mandatory information required for availing Cenvat credit in terms of Rule 9(1) of CCR. Accordingly, SCN dated 25.01.2020 was issued proposing recovery of Cenvat credit taken Rs. 17,56,714/- with further proposal to impose penalty under Rule 15 of CCR r/w Section 78 of the Act. 4. The appellant contested the SCN by filing reply dated 13.08.2020 wherein they inter alia ur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of civil work or works contract received by the Government department/ PSU, that periodical running bill is prepared on the basis of measurement taken jointly by the service receiver and service provider. Thereafter, the running bill is prepared and which forms the basis of payment to the contractor after deduction of security deposit, income tax, sales tax etc etc. Admittedly, service tax has been paid to the Service tax department on the basis of such running bills. 5. The SCN was adjudicated on contest and vide O-I-O dated 24.09.2020, the proposed disallowance of credit was confirmed alongwith interest and further equal penalty was imposed under Rule 15 of CCR r/w Section 78 of the Finance Act. 6. Being aggrieved the appellant pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... repared the running bills as per the norms prescribed by the State Government. I further find that it is not disputed that such running bills are not genuine, or payment to the service provider/contractor have not been made as per the running bills, after adjustment of various if any like Income Tax at source, Vat at source, security deposit, etc. I further find that it is a case of failure to exercise jurisdiction by the court below in verifying the genuineness of the transaction and allowing the credit accordingly, wherein in Rule 9(2) of CCR read with proviso it has been prescribed that-where a document does not contain all the particulars but contains substantial particulars, inter alia details of service tax payable, description of se ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
